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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 303 Documents
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EFFECT OF BRAND EQUITY AND MARKETING MIX ON CUSTOMER SATISFACTION AND IMPACT ON CUSTOMER LOYALTY Sriyani, Nani
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p206-214

Abstract

This research is about the activities carried out by PT Bank ICB Bumiputera, Tbk in the use of brand strategy and service marketing mix by looking at its effect on customer loyalty through customer satisfaction.Data processing was done by using path analysis, this research is quantitative with the number of respondents as many as 100 respondents. The results of the first study showed that there is a significant influence between brand equity and marketing mix on customer satisfaction.      The results of the second study show that there is a significant influence of brand quantity, service marketing mix and customer satisfaction on customer loyalty. This research is important information for PT Bank ICB Bumiputera by considering the variables mentioned above so that it can carry out marketing activities that will increase market share and the number of customers
THE EFFECTIVENESS OF THE USE OF VILLAGE FUNDS IN THE IMPLEMENTATION OF DEVELOPMENT PROGRAMS IN EAST LOMBOK Aeni, Zohratul; Maulana, Mila; Susanti, Teni; Raehan, Siti; Saputra, Didin Hadi
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p20-28

Abstract

The granting of regional autonomy to the broadest means the granting of authority and power (discretion) to the regions to manage and utilize regional resources optimally. In order to avoid irregularities and deviations, the granting of authority and broad powers must be followed by strong supervision. In this study, the authors used qualitative research methods. Qualitative research is research that is used to examine the condition of natural objects, as opposed to experiments, where the researcher is a key instrument, data collection techniques are carried out by triangulation (combined), descriptive data analysis and qualitative research results emphasize the meaning rather than generalization. In the research, researchers focus on the field of development in infrastructure development programs. Based on the results of research conducted by the author on the effectiveness of the use of village funds in the implementation of programs in the field of village development in Suralaga district, East Lombok regency in 2018, it can be measured using a target approach by looking at the outputs of activities, namely the realization of programs and the benefits of the programs classified as very effective.
ONLINE-BASED MARKETING MANAGEMENT IMPLEMENTATION (Empirical Study of MSMEs in the Furniture Sector in Tasikmalaya) Rinandiyana, Lucky Radi; Badriatin, Tine
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p130-137

Abstract

The marketing problem is one of the problems that often arises by MSME business people. Where most MSME business people still rely on the marketing process by using old methods to introduce their business products while the recent economic growth is growing very rapidly, plus the support of advancing technology indirectly encourages furniture and furniture entrepreneurs to increase production. the lack of knowledge of MSME practitioners in using existing technology as promotional media certainly becomes an obstacle in the marketing process of MSME furniture production. Most of the SMEs in Jln Tamansari Gobras, Tasikmalaya City, only 70% understand and apply the concept of online-based marketing in introducing the results of furniture production, where MSMEs still use banners or banners for media promotion and sales management still using manual methods, so that sales reach very limited. The purpose of this study was to determine the implementation of online-based marketing management concepts in the development of online-based marketing management business and the role of online-based marketing implementation in increasing sales turnover in MSME furniture and furniture production in the village of Tamansari Gobras in Tasikmalaya City. This research uses a descriptive method. The results showed that Babakan Muncang Tamansari Gobras MSMEs, the City of Tasikmalaya had to increase their knowledge to do online marketing to increase their income without having to spend a lot of funds as capital which experienced a 3.8% decline in sales then to expand their market share by selling online. SMEs in the village of Babakan Muncang Tamansari Gobras in the City of Tasikmalaya are expected to implement online marketing management to bring reservations without having to come directly to the place of business.Keywords: Marketing,  Online Sales
ANALYSIS OF THE EFFECT OF FUNDAMENTAL FACTORS AND ITS IMPLICATIONS ON DIVIDEND PAYOUT RATIO Sawukir, Sawukir
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p1-9

Abstract

Fundamental factors have a strong influence on Earning Per Share because fundamental factors indicate the company's financial performance. The purpose of this study was to determine the effect of current ratio (CR), return on equity (ROE) and debt to equity ratio (DER) on earnings per share (EPS) and its implications for the dividend payout ratio (DPR) in pharmaceutical companies in the Malaysian stock exchange period 2012 - 2016 partially and simultaneously.The study was conducted using descriptive statistical methods and panel data regression methods. The sampling technique used was purposive sampling with a sample of 40 samples. The research data is secondary data obtained from www.bursamalaysia.com for the period 2012-2016. Testing the research hypothesis using a common effect model with the e-views version 9 application tool.The results in this study show that the Growth of Current Ratio, Return on Equity, Debt to Equity Ratio, Earning Per Share and Dividend Payout Ratio in pharmaceutical companies fluctuate every year. In Partial Current Ratio there is no significant effect on the variable Earning Per Share. In Partial Return On Equity has a significant effect on Earning Per Share. In real terms Debt to Equity Ratio has no significant effect on Earning Per Share. Simultaneously and together the variables Current Ratio, Return On Equity and Debt To Equity Ratio have a significant effect on Earning Per Share. Partially Earning Per Share has a significant effect on Dividend Payout Ratio.
The Determinants of Stock Price Volatility in Indonesia Sutrisno, Bambang
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p73-79

Abstract

Volatility is a statistical measure of stock price fluctuation. This study aims to investigate the effect of trading volume, firm size, inflation, and exchange rate on stock price volatility of the companies included in the Jakarta Islamic Index (JII) from 2014 to 2018. By using a purposive sampling technique, the research sample is sixteen companies. This research employs panel regression with annual data. This study reveals that trading volume has a significant positive effect on stock price volatility. Firm size has a significant negative impact on stock price volatility. Meanwhile, the inflation and exchange rate do not affect stock price volatility.
STUDY ON LOCAL GOVERNMENT INVESTMENT PLANNING IN REGIONAL OWNED ENTERPRISES USING BSC AND SWOT ANALYSIS Sjamsuridjal, Sjamsuridjal; Surianti, Meily
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p29-43

Abstract

In an effort to increase regional economic growth and improve services to the community, the Regional Government of Cianjur Regency plans to increase local government investment in Perumdan Tirta Mukti Cianjur, a regional drinking water company owned by the Cianjur Regency Government. Related to the increase in capital participation, a study was conducted with the aim of i) Assessing the financial capacity of the Cianjur Regency Regional Budget on the planned allocation of funds for equity participation, ii) Analyzing the performance of Perumdan Tirta Mukti Cianjur on the plan to increase the capital participation of the Cianjur Regency Government in the BUMD, iii) Make recommendations for increasing regional equity participation. The study was conducted by analyzing regional financial capacity in the Regional Government Budget of Cianjur Regency, as well as conducting a BSC (Balance Score Card) analysis and SWOT (Strength Weakness Opportunity and Threat) analysis to assess the performance of BUMD (Perumdan Tirta Mukti Cianjur). To conduct the above study, a literature study, data collection and analysis have been carried out using the above method. From the results of the analysis it was concluded that i) Regional financial capacity which is presented in the Cianjur Regency Government Budget is still sufficiently free to carry out various development innovations, including for the addition of capital participation in the Tirta Mukti Housing, ii) The Performance of the Tirta Mukti Housing Perumdam is quite ready to add capital so that can improve drinking water services in Cianjur Regency. Based on this, it can be recommended to the Regional Government of Cianjur Regency to carry out regional capital participation in Perumdam Tirtamukti, in the framework of accelerating the fulfillment of service targets in the future. However, in the implementation of capital participation in these BUMDs, they must still follow the rules and provisions of the applicable laws and regulations, and carry out adequate supervision of the performance of these BUMDs.
APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Khodijah, Ina; Afriani, Raden Irna
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Abstract

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But  simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
EFFECT OF FINANCIAL PERFORMANCE, AUDIT QUALITY, INDEPENDENT COMMISSIONER ON EFFECTIVE TAX RATE Yanti, Titis Widya; Hendra, Kartika; Chomsatu, Yuli
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p44-52

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keuangan, kualitas audit, komisaris independen terhadap tarif pajak efektif.Dengan menggunakan sampel 30 perusahaan real estat & properti yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2018 jumlah data 71 setelah mengumpulkan data outlayer.Metode yang digunakan adalah regresi linier berganda.Hasil analisis ini, variabel ukuran perusahaan tidak mempengaruhi tarif pajak efektif, leverage tidak mempengaruhi tarif pajak efektif, profitabilitas mempengaruhi tarif pajak efektif, rasio intensitas modal tidak mempengaruhi tarif pajak efektif, inventaris rasio modal meningkatkan tarif pajak efektif, kualitas audit meningkatkan tarif pajak efektif, komisaris independen mempengaruhi tarif pajak efektif.Berdasarkan uji koefisien determinasi (R2) sebesar 27.
PARSE PROBLEMS IN THE APPLICATION OF ACCOUNTING BASED IMFI GRAMEEN Utami, Tri; Afriadi, Fiqih
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p109-117

Abstract

The purpose of this study is to reveal various problems application of accounting on Islamic Micro Finance Institutions (IMFI) based grameen. To achieve the study researchers used a methodology Analytical Network Process. Decomposition of the problem conducted by survey-based Grameen IMFI to practitioners as well as in-depth interviews to experts or academicians. Based on the results of the study (decomposition problem) suggests that the problems in the application of accounting-based Grameen IMFI divided into three main clusters, namely the lack of regulation of supporting institutions, the absence of operational standards and minimum operational assistance. The finding of the study suggested that the main problem was on the lack of regulation supporting with the priority number (0.31), followed by problems of lack of operational standards (0.28), and finally the lack of operational assistance (0.14)  
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Sugiyarti, Listya; Asmilia, Nur
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 

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